Appellate Tribunal upholds disallowance of Cenvat credit on unrecorded items, Commissioner's decision affirmed.

The appeal was rejected by the Appellate Tribunal CESTAT, New Delhi, upholding the disallowance of the appellant's Cenvat credit on certain items that were not recorded in the required register. The Commissioner (Appeals) had confirmed the disallowance, leading to the unfavorable outcome for the appellant.

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The Appellate Tribunal CESTAT, New Delhi heard both sides and reviewed the records. The appellant's Cenvat credit on certain items was disallowed as they were not shown in the required register. The Commissioner (Appeals) confirmed the disallowance, stating that the items were not recorded in the necessary register. The appeal was rejected, upholding the disallowance of Cenvat credit.

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